Add MO $1,400 head of household additional exemption (Line 15)#7824
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PavelMakarchuk wants to merge 3 commits intomainfrom
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Add MO $1,400 head of household additional exemption (Line 15)#7824PavelMakarchuk wants to merge 3 commits intomainfrom
PavelMakarchuk wants to merge 3 commits intomainfrom
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Missouri provides a $1,400 additional exemption for Head of Household and Qualifying Surviving Spouse filers. This is a separate MO-specific provision, not tied to the suspended federal personal exemptions. Closes #7793. Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
- Correct statute reference from 143.151 to 143.161(2) - Add MO-1040 instruction references for 2021-2024 - Start parameter at 2021 (statute in effect since 1999; no TCJA suspension unlike dependent exemption in 143.161(1)) - Add 2021 and 2022 period tests - Update TAXSIM integration test for 2021 HoH Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
- Shorten parameter description to single sentence per standards - Trim redundant year-by-year instruction references to statute + one form - Fix pre-existing missing commas in mo_taxable_income.py reference tuple Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
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- Hits 707 38 -669
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Summary
Closes #7793.
Change
gov.states.mo.tax.income.exemptions.head_of_household= $1,400mo_head_of_household_exemption— returns $1,400 for HoH/QW filers, $0 otherwisemo_taxable_incomeformula to subtract the exemption alongside other deductionsTest plan
mo_head_of_household_exemption(HoH, QW, Single, Joint, Separate)mo_taxable_income(HoH with exemption vs Single without)make formatclean🤖 Generated with Claude Code